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Virginia Administrative Code
Title 18. Professional And Occupational Licensing
Agency 5. Board of Accountancy
Chapter 22. Board of Accountancy Regulations
11/15/2026

18VAC5-22-80. Examination.

A. In order to comply with § 54.1-4409.2 A 1 b of the Code of Virginia:

1. Each section of the CPA examination must be passed by attaining a uniform passing grade established through a psychometrically acceptable standard-setting procedure approved by the board.

2. Persons may take sections of the CPA examination in any order. A person who fails a section of the CPA examination may retake that section after the failing grade has been released, unless otherwise prescribed by the board.

3. When a person first passes a section of the CPA examination, the person has 30 months to pass the remaining sections. If the remaining sections are not passed within the 30-month period, the person loses credit for the first section passed, and a new 30-month period starts with the next section passed. Depending on the facts and circumstances, the board may grant additional time to pass the remaining sections provided that the waiver or deferral is in the public interest.

B. Failure to comply with the policies established by the board for conduct at the CPA examination may result in the loss of eligibility to take the CPA examination or credit for sections of the CPA examination passed. Cheating by a person in connection with the CPA examination shall invalidate any grade earned on any section of the CPA examination and may warrant expulsion from the CPA examination site and disqualification from taking the CPA examination for a specified period of time as determined by the board.

C. The board may postpone scheduled CPA examinations, the release of grades, or suspend or revoke the privilege of CPA licensure in Virginia under the following circumstances:

1. A breach of CPA examination security;

2. Unauthorized acquisition or disclosure of the contents of a CPA examination;

3. Suspected or actual cheating, negligence, errors, omissions, or irregularities in completing the CPA examination or any requirements of licensure; or

4. Any other reasonable circumstances.

D. Prior to being considered for a Virginia license, a person shall pass an ethics examination approved by the board.

Statutory Authority

§§ 54.1-4402 and 54.1-4403 of the Code of Virginia.

Historical Notes

Derived from Virginia Register Volume 26, Issue 24, eff. September 16, 2010; amended, Virginia Register Volume 36, Issue 6, eff. December 11, 2020; Volume 40, Issue 13, eff. March 28, 2024; Volume 43, Issue 4, eff. November 4, 2026.

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